Sales and Use Tax Annotations

Annotation 515.1310

(e) MISCELLANEOUS ACTIVITIES

515.1310 Specialty Type Products and Industrywide Market Data. Specialty type products and industrywide market data, including general reports on various industry segments, standard micro-computer programs, and data are all taxable when delivered as tangible media. When any of these products are delivered electronically, they are exempt, because there has been no transfer of tangible personal property. 3/20/92.

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